Will county give low-income seniors the tax break OK'd by voters?

Voters lined up all during voting hours at the Supervisor of Elections office for early voting in Ocala on Sunday October 28, 2012. Though voters in Marion County favored Amendment 11, the County Commission has not yet chosen to implement it here.

Published: Thursday, February 7, 2013 at 5:17 p.m.

Last Modified: Thursday, February 7, 2013 at 5:17 p.m.

Like many local residents Irvin Curtin was looking for a break — a tax break, to be specific.

Curtin recently approached the County Commission to request implementation of Amendment 11, a newly passed provision to the state Constitution that grants certain low-income senior citizens a reduction in their property tax rates.

"I've lived a long time. I've seen so many property tax increases, and other kinds of tax increases, that it just boggles the mind. And I think this is a worthwhile thing," the Belleview-area retiree told the board.

One commissioner agreed, and one didn't, clearly indicating his opposition.

Which means any hope of relief for Curtin and other senior citizens in his situation are pinned on all three remaining commissioners being convinced to open another loophole in an already well ventilated property tax system.

Amendment 11 authorizes cities and counties to enact a homestead exemption for people 65 and older who meet the following criteria: They must have a household income of less than $27,030; own a home whose market value is less than $250,000; and have lived in that home for at least 25 years.

In Marion County the reduction in revenue from enacting Amendment 11 would be miniscule. A county report estimates that qualified taxpayers collectively would save $162,234.

Critics of Amendment 11 maintain that local governments just could not afford another tax break as revenues keep declining.

According to an annual report Property Appraiser Villie Smith compiles about local land values, the state has authorized 38 tax breaks for property owners.

That includes exemptions for both land and for personal — or tangible — property.

The homestead exemption, which slashes up to $50,000 off the taxable value of residences, is the best known and most popular. It is claimed by about 93,000 homeowners in Marion County.

Other tax breaks contained in Smith's report cover nearly 5,000 parcels of publicly owned land, including schools; 1,008 parcels owned by churches and charitable organizations, including health care providers; 11,146 parcels owned by widows and widowers; 6,816 parcels owned by the partially or totally disabled and the blind, including military veterans; 42 parcels set aside for environmental conservation; and 10 parcels owned by deployed military personnel.

Across the county, those exemptions reduced the overall taxable value of property by $6.4 billion in 2012.

Those property tax breaks saved taxpayers across Marion County about $45.3 million last year. That's about $800,000 more than the $44.5 million the county budgeted for property tax revenues for 2013.

In his pro-Amendment 11 pitch to the County Commission, Curtin pointed out that he collects about $1,100 a month in Social Security, while his property taxes ran about $1,400 per year.

He added that he once used his federal income tax rebate to pay his property taxes, but could no longer do so after retiring.

Curtin had an advocate on the board, Commissioner Earl Arnett, who dropped Amendment 11 on his colleagues on Tuesday as his first big policy issue.

Arnett argued that the public had clearly voiced its preference by overwhelmingly supporting Amendment 11.

The amendment was one of just three proposed changes to the Florida Constitution to pass last November. The other two also were property tax-related, providing breaks for families of military veterans or first responders.

Amendment 11 received 61 percent of the vote statewide and 61 percent within Marion County.

"The voting public has told us, as commissioners, that they would like to see this exemption for our seniors," Arnett said.

"Most of our seniors that have owned a home for 25 years are responsible. They pay their taxes. They pay their mortgage. They just don't have the funds left for the nutrition that they need and for the prescriptions," Arnett said.

Yet Commissioner Stan McClain announced he would oppose Amendment 11 — as, he said, he has opposed other property tax exemptions.

Every new tax break, McClain said, requires other taxpayers "to pick up the slack" and creates a demand from other groups for even more tax exemptions.

"Pretty soon, there's going to be a small amount of people paying property tax," McClain said. "We end up in a circular firing squad when we do this."

"It's not fair to everyone else. We have to think of the greater good of the community."

It's unclear when the board might reconsider Arnett's proposal.

The Marion County Commission also has taken a pass on a previous property tax exemption for senior citizens: an additional $25,000 claim for homesteaded property that was passed in 1998.

The cities of Belleview and McIntosh are the only local governments in Marion to adopt that tax break.

Irvin, a 71-year-old retired life insurance salesman, said in an interview Thursday that he will be back at the next commission meeting to promote it again.

He said he could use the savings to help his wife purchase health insurance, which they cannot afford right now.

"I've been a taxpayer for 40 years, and I could use just a little help in my retirement," Irvin said. "One day they might need a little help themselves."

Contact Bill Thompson at 867-4117 or bill.thompson@starbanner.com.

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